The IRS has provided a waiver for any individual who failed to meet the foreign earned income or deduction eligibility requirements of Code Sec. 911(d)(1) because adverse conditions in a foreign country precluded the individual from meeting the requirements for the 2023 tax year. An individual who left the following countries beginning on the specified date will be treated as a qualified individual with respect to the period during which that individual was present in, or was a bona fide resident of the country: (1) Ukraine on or after January 18, 2023; (2) Belarus on or after January 26, 2023; (3) Sudan on or after April 20, 2023; (4) Haiti on or after July 27, 2023; (5) Niger on or after August 2, 2023; and (6) Iraq on or after October 20, 2023. Individuals who left the abovementioned countries must establish a reasonable expectation that he or she would have met the requirements of Code Sec. 911(d)(1) but for those adverse conditions. Further, individuals who established residency, or were first physically present in Ukraine after January 18, 2023, are not eligible for the waiver.

Rev. Proc. 2024-17